The Pharisee, the Tax Collector, and the Children (Luke 18:9-17)
Luke tells us exactly who Jesus is aiming at with this parable: "some who were confident of their own righteousness and looked down on everyone else." He tells them a story about two men who go up to the temple to pray.
The Pharisee stands and prays about himself: "God, I thank you that I am not like other people, robbers, evildoers, adulterers, or even like this tax collector. I fast twice a week and give a tenth of all I get." Every word of his prayer is technically true. He is describing real religious practice. But the prayer is fundamentally about himself. God is the audience, not the one he is talking to.
The tax collector stands at a distance. He will not even look up toward heaven. He beats his chest and says only: "God, have mercy on me, a sinner." Seven words. No list of achievements. No comparisons. Just honest need.
Jesus delivers the verdict: "I tell you that this man, not the other, went home justified before God. For all those who exalt themselves will be humbled, and those who humble themselves will be exalted."
Immediately after, people are bringing babies and little children to Jesus so He can touch them. The disciples see this as a waste of Jesus' time and begin to rebuke the people. Jesus calls the children to Him. He says: "Let the little children come to me, and do not hinder them, for the Kingdom of God belongs to such as these. Truly I tell you, anyone who will not receive the Kingdom of God like a little child will never enter it."
The contrast is not accidental. A man full of religious achievement who cannot receive mercy stands next to children who have nothing to offer except their own smallness. The Kingdom belongs to the second kind of person.
A Curious Question
The Pharisee's prayer was full of true things. He really did fast twice a week. He really did give a tenth of everything. He was not lying. But Jesus said he did not go home justified. The tax collector said almost nothing, just admitted he was a sinner and asked for mercy, and he went home right with God. What is the difference between those two prayers? Why does the content of what you say matter less than how you approach God when you pray?
Old Testament Connection
The posture of the tax collector, head down, hand on chest, unable to look upward, echoes the posture of true repentance throughout the Psalms. Psalm 51, David's prayer after his failure with Bathsheba, does not begin with a list of David's good deeds. It begins: "Have mercy on me, O God, according to your unfailing love." David knows exactly what the tax collector knows: he has no claim to make except the character of God. Psalm 34:18 promises that "the Lord is close to the brokenhearted and saves those who are crushed in spirit." The Pharisee's heart is not broken. It is decorated with religious accomplishments. The tax collector's heart is crushed. And that is exactly where God draws near.
The welcome of little children sits in the tradition of Psalm 8:2: "Through the praise of children and infants you have established a stronghold." Children do not come to God carrying credentials. They come because they are small and they know it. That smallness is the posture Jesus calls every person to maintain before God, not just once at the moment of conversion, but as a way of life. The Kingdom cannot be earned and then owned. It can only be received with open hands, the same open hands a child lifts to be picked up by someone bigger and stronger than themselves.
Discussion Questions
- The Pharisee compared himself to other people in his prayer. He felt better about himself because the tax collector was standing nearby. When do you find yourself comparing yourself to others to make yourself feel better about who you are? What does Jesus think about that kind of comparison?
- Jesus said the tax collector went home justified, meaning right with God. He only said seven words. What do those seven words tell us about what God is really looking for when we come to Him?
- Jesus said the Kingdom belongs to people who receive it like a little child. What do you think children do naturally when they receive something that adults often forget to do? What would it look like for you to approach God more like a child this week?
"So What?" What Can I Do?
This week, try praying the tax collector's prayer. Not as a formula to repeat, but as a posture to practice. Before you ask God for anything, before you list anything you have done or anything you need, start with just this: "God, have mercy on me." Say it and mean it. Sit with it for a moment. Let it be the foundation of every other prayer you pray this week. That posture, honest need in front of a merciful God, is what Jesus says goes home justified. Start there every morning.
Memorize God's Word
Luke 18:14: "For all those who exalt themselves will be humbled, and those who humble themselves will be exalted."
Hand Motions:
- For all those who exalt themselves: Start with both hands at chest level and push them upward slowly as if lifting yourself up, finishing with a puffed chest and raised chin.
- will be humbled: Drop both hands back down quickly to your sides and bow your head.
- and those who humble themselves: Place both hands flat on your chest and bow your head gently.
- will be exalted: Slowly raise both arms upward from your sides until they are fully extended above your head, looking up.
Praying with Kids
God, have mercy on us. We confess that we come to You sometimes like the Pharisee, reminding You of the good things we have done, comparing ourselves to people who have done worse, and thinking that adds up to something. It does not. What adds up is Your grace. Help us to come to You the way the tax collector did, honestly, humbly, knowing we need mercy and believing You will give it. And help us to receive Your Kingdom like children receive a gift: with both hands open, not trying to earn it, just grateful it is being given. Amen.
Craft: The Two Prayers Contrast Card
Children will create a two-column card that visually contrasts the Pharisee's prayer posture with the tax collector's, and then practice writing their own honest prayer in the style of the tax collector. The goal is a personal prayer tool, not a display piece.
Materials Checklist
Instructions
- Fold the cardstock in half to create two columns. Label the left side "The Pharisee's Prayer" and the right side "My Prayer."
- On the left side, write the Pharisee's posture in their own words: standing, looking up, listing achievements, comparing himself to others. Leave a small blank space, then write: "Result: not justified."
- On the right side, write the tax collector's posture: standing far off, looking down, beating chest, asking only for mercy. Leave a blank space, then write: "Result: justified before God."
- Below both columns, children write their own short prayer modeled on the tax collector's words. It should be honest, specific, and personal. They do not have to share it.
- On the back, write the memory verse: Luke 18:14.
Effective Teaching Techniques
The most important thing to avoid in this lesson is turning the tax collector's prayer into a magic formula. Children will sometimes hear "say these words and you will be justified" and think the seven words are what matters. The words matter because of the posture behind them: honest acknowledgment of need, directed at God, trusting in His mercy alone. A child could say the exact same seven words while secretly thinking they are actually better than the Pharisee, and that would be closer to the Pharisee's prayer than the tax collector's. Posture is the point, not the script.
The transition from the parable to the children being brought to Jesus is easy to rush. Do not. Luke places them together intentionally. The contrast is the sermon. Ask children directly: why do you think Jesus talked about little children right after the story of the Pharisee and the tax collector? What do children have in common with the tax collector and nothing in common with the Pharisee? Let them work it out. They usually get there: children do not earn things, they receive them.
For a dramatic moment: ask two volunteers to come up. One will be the Pharisee. Give them a list of impressive-sounding religious accomplishments to read aloud confidently. The other will be the tax collector. Give them a small piece of paper with only the seven words. Do not explain yet. Let the room feel the contrast. Then ask: which person do you think went home with God pleased with them?
The most likely question: "Is the Pharisee going to hell?" The text does not say that. It says he did not go home justified that day. The door is still open in the parable; Jesus is describing a posture, not a sentence. Focus on the principle: everyone who exalts themselves will be humbled. The Pharisee's problem is still solvable if he will come back with the tax collector's posture.